Well, let's check some things.
1. Was the number on line 46 on the 1040 actually $14,496?
2. What are lines 24 and 25 on form 8962?
3. What is your filing status?
4. What is your entry on line 5 on the 8962?
5. Did she elect to take the Health Care Tax Credit (HCTC)?
6. Was she not legally in the US? (seems like a strange question to ask, but it affects the limit of PTC you have to repay).
7. What are lines 27, 28, and 29 on the 8962?
